Status of Board of Equalization's Proposed Rules & Regulations

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As of August 25, 2014

The State Board of Equalization adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. The following-listed regulations are currently in the process of adoption, amendment, or repeal.

Questions regarding these regulations you may call, fax or e-mail:

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2014 Rulemaking Calendar

Reg. No. Title Public Hearing Current Status
133 Business Inventory Exemption 05/22/14 08/21/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/14.
474 Petroleum Refining Properties (Readopt)   09/10/13 – Board Authorized Publication
1502 Computers, Programs, and Data Processing 12/17/13 03/04/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/14.
1525.2/1525.3 Manufacturers, Producers, Processors/ Manufacturing Equipment—Leases of Tangible Personal Property (Section 100)   06/05/14 – Approved by OAL
1525.4 Manufacturing and Research & Development Equipment 07/17/14 08/14/14 – Submitted to Office of Administrative Law for approval
1603 (2014) Taxable Sales of Food Products 08/5-7/14 08/05/14 - Board Approved Amendment.
1603 (2013) Taxable Sales of Food Products 03/25/14 05/15/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/14
1655 Returns, Defects and Replacements 04/22/14 06/11/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/14.
1684 Collection of Use Tax by Retailers (Section 100)   08/18/14 – Submitted to Office of Administrative Law for approval
1699 Permits 03/25/14 05/13/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/14.
1705 Relief from Liability 12/17/13 04/02/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/14.
1802 Place of Sale and Use for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes (Section 100)   07/31/14 - Approved by OAL
4902 Relief from Liability 04/22/14 06/18/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/14.
5000 et seq. Rules for Tax Appeals 11/19/13 02/25/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 04/01/14.
6001 Conflict of Interest 05/25/11 06/21/11 – Submitted to Fair Political Practices Commission for approval

* Because of common issues, these regulations will be considered by the Board together in one public meeting.

Link to the "Rulemaking Process".

Property Tax Committee Projects, Other Projects in Process 2013